PART VIPRIVILEGES
Privileges of a duty representative13.
(1)
Subject to regulation 14 below, a duty representative shall be afforded the following privileges as agent for the owner or buyer of relevant goods.
(2)
A duty representative may–
(a)
on behalf of his principal, arrange for relevant goods to be held in an excise warehouse; and
(b)
act as agent for the buyer of relevant goods that are held in an excise warehouse.